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Cost of employee calculatorTable of contents
The form of employment strongly affects employer cost. The most common comparison is between an employment contract and a mandate contract. Differences result mainly from contributions and mandatory funds. Below is a practical comparison and tips on how to calculate real cost.
Employer cost includes gross salary, employer‑side contributions and possible FP/FGŚP funds. Additional costs (training, medical exams, equipment) are extra. The mechanism is described in Employee cost — what it is and how to calculate it.
An employment contract usually means greater formal duties (leave, notice periods, medical exams, OHS), but also more predictable cooperation. From the cost perspective, contributions are more “complete” and FP/FGŚP appear more often.
With employment contracts the employer usually pays full surcharges: pension, disability, accident, plus FP and FGŚP. That is why employer cost is significantly higher than gross.
For a mandate, contribution obligations depend on the contractor’s status. This means the cost can be lower or similar to employment — it depends on the specific case. That is why it is worth calculating a variant.
In practice the difference depends on whether the contractor is subject to full contributions. If yes, the cost may be close to employment. If not, the cost can be lower, but the mandate does not provide the same “package” as employment.
Employment can be better for long‑term cooperation and stable scope of duties. It provides greater operational stability (leave planning, replacements, working time) and often reduces disputes about responsibilities.
The simplest way is to compare both variants in calculators:
The result shows differences in employer cost and employee net pay.
For short projects a mandate can be convenient due to lighter formalities. For permanent roles, employment may be more predictable in cost and organization, even if it seems more expensive initially.
Beyond contributions, consider risks and formal duties: notice periods, OHS obligations, leave and replacements. Over the long term this affects real employment cost.
Regardless of contract type, onboarding, tools and absences add costs. In practice they often “eat” the cost difference between employment and mandate, so include them.
If you want to quickly see the employee’s take‑home pay, use the net salary calculator. Full cost of employment vs mandate can be compared in the employee cost and mandate calculators.
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